CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

  • Suprianto Suprianto Faculty Of Economics, Balitar Islamic University
  • Bina Andari Universitas Islam Balitar
  • Yely Sulistyawati Faculty Of Economics, Balitar Islamic University
https://doi.org/10.35457/jares.v4i1.688
Abstract views: 872 , PDF downloads: 1130
Keywords: Evaluation, Cost of Production

Abstract

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

Downloads

Download data is not yet available.

References

Bustami, Bastian & Nurlela (2010) Pengertian Harga Pokok Produksi Menurut Para Ahli. Diakses tanggal 03 Desember 2016 dari http://elib.unikom.ac.id/files/disk1/601/jbptunikomp-gld-linggalaya30015-9-unikm_1-i.pdf.

Carter, William. K. (2009). Akuntansi Biaya (Terjemahan), Buku 1, Edisi 14. Jakarta: Salemba Empat

Huda, Anam Miftakhul. Farida, N. (2018). Pengantar Ekonomi Mikro (Pertama). Pekalongan: NEM.

Huda, A. M., & Martanti, D. E. (2018). Pengantar Manajemen Strategik 1. (J. Press, Ed.) (1st ed.). Bali: http://books.jayapanguspress.org/index.php/publisher/article/view/18/18. Retrieved from http://books.jayapanguspress.org/index.php/publisher/article/view/18/18

Ika Yulianti, Endah Masrunik, Anam Miftakhul Huda, D. E. (2018). IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP. E-Ba Journal, 4(2), 43–55. Retrieved from https://ejournal.undar.ac.id/index.php/eba/article/view/613/417

Indriantoro, Nur, & Bambang, S. (2009). Metodologi Penelitian Bisnis, Yogyakarta: BPFE Yogyakarta

Kurniasari, Dita, Huda, A. M. (2018). Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing sebagai Penentu Harga Jual pada Produksi Opak Kembang Cap “ KRESS ’ NO ”. Riset Dan Jurnal Akuntansi, 2(2), 1–15.

Mulyadi. 2010. Akuntansi Biaya Edisi 5. Yogyakarta: UPP STIM YKP

Rainborn, Cecily A. & Kinney, Michael R. 2011. Akuntansi Biaya Dasar Dan Perkembangan, Buku 1, Edisi 7 (Terjemahan). Jakarta: Salemba Empat

Supriyono. 2000. Akuntansi Biaya, Buku 1 Edisi 2. Yogyakarta: BPFE

Supriyono. 2004. Akuntansi Biaya Pengumpulan Biaya dan Penentuan Harga Pokok Produksi, Buku 1 Edisi 2. Yogyakarta: BPFE UGM.

PlumX Metrics

Published
2019-03-31
How to Cite
Suprianto, S., Andari, B., & Sulistyawati, Y. (2019). CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD. JARES (Journal of Academic Research and Sciences), 4(1), 28-42. https://doi.org/10.35457/jares.v4i1.688
Issue
Vol. 4 No. 1 (2019): March 2019
Section
Articles

Copyright (c) 2019 JARES (Journal of Academic Research and Sciences)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. Author grant the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License